Malaysia legislation
Section 5
Seksyen 5
Pindaan seksyen 34
(a)
dengan menggantikan perenggan (k) dengan perenggan yang berikut:
“(k) an amount equal to the expenditure incurred by the relevant person in the relevant period for sponsoring any local or foreign arts or cultural activity approved by the Ministry of Culture, Arts and Tourism:
Provided that the amount deducted in respect of expenditure incurred for sponsoring those activities shall not in aggregate exceed three
Kewangan 7
hundred thousand ringgit of which the amount deducted in respect of expenditure incurred in sponsoring foreign arts or cultural activities shall not exceed two hundred thousand ringgit;”;
(b)
dengan menggantikan perenggan (m) dengan perenggan yang berikut:
“(m) an amount equal to the expenditure, not being capital expenditure, incurred by a company in the relevant period for the purposes of—
(i)
obtaining certification for recognized quality systems and standards, and halal certification, evidenced by a certificate issued by a certification body as determined by the Minister; or
(ii)
obtaining accreditation for a laboratory or as a certification body, as evidenced by a certificate issued by the Department of
Standards Malaysia:
Provided that the expenditure incurred in the relevant period shall be deemed to be incurred by that company in the basis period for the year of assessment in which the certificate is issued;”;
(c)
dalam perenggan (n), dengan menggantikan noktah di hujung subperenggan (ii) dengan perkataan “; and”; dan
(d)
dengan memasukkan selepas perenggan (n) perenggan yang berikut:
“(o) an amount equal to the expenditure incurred by a company in the relevant period for participating in international standardization activities approved by the Department of Standards Malaysia.”.
Pindaan seksyen 34A